Act 52-2022 amends various sections of the PR Code to incorporate the term digital products as a taxable item, and to establish the sourcing rules for the sale of digital products. Act 52-2022 also defines market facilitator, market seller, digital products, specific digital products and other digital products.
Additionally, Act 52-2022 amends the SUT provisions to eliminate the requirement for taxpayers to pay the sales tax on a bimonthly basis. Act 52-2022 establishes that the last month to comply with the requirement to pay the sales tax on a bimonthly basis was June 2022.
Source: EY
